It's a code that only employees get and with that code they get items no one else can get (only if you work at babw) , like the virtual fruit basket (employ item) is so rare, people even give bunny glasses, and grand tiaras for it

There are many definitions for rare items. There are retired bear bill items like the Heart Print Tee, there are giveaway items like the Leap Day Shirt, there are PSI's (like the bunny glasses, they are considered rare because the Springtime bunny is now retired) and others. There are plenty of directories in the Begginers Guide to Buildabearville, like:

It's a code that only employees get and with that code they get items no one else can get (only if you work at babw) , like the virtual fruit basket (employ item) is so rare, people even give bunny glasses, and grand tiaras for it

I think you basically got it in this list here. In many babv citizens' opinions, these are the rarest items. The only thing I can think to add in addition to it is the NYC Scyscraper outfit, that came with the (now retired) I <3 NYC bear.